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A Spanish company asked whether it had to require its German parent's residency certificate to be apostilled to avoid dividend withholding. The DGT confirms that tax legislation does not require an apostille to establish residency-based exemption.
Cuestión planteada A efectos de no practicar la retención por aplicación de la exención regulada en el artículo 14.1.h) del TRLIRNR, la consultante pregunta:
Para no practicar retención por aplicación de exenciones de la normativa interna española, se debe justificar la residencia con un certificado expedido por las autoridades fiscales del país de residencia. El artículo 17.2 de la Orden EHA/3290/2008 no exige que dichos certificados de residencia fiscal estén apostillados. Por tanto, no es necesario que el certificado emitido en Alemania esté apostillado para que tenga validez en España y se aplique la exención del artículo 14.1.h) del TRLIRNR.
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